[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce .cabw+&7  
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审计词汇英汉对照 a,E;R$[!  
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ability to continue as a going concern               持续经营能力 avz 4&  
acceptability                                     可接受性，可接受程度 .=FJ5?:4i%  
acceptable level of detection risk                     检查风险的可接受水平 x('yBf  
acceptance of engagement                       接受委托 (j/O=$m
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accepting the engagement for the first time              首次接受委托 :ox CF0Y  
access to asset                                         对资产的接触 z[rB/|2  
according to                                     根据，依据，依照 (BGipX4  
account balance                                账户余额 gi6_la+  
account for                                       对……进行会计处理，核算；解释 +vnaEy  
accounting                                        会计，会计学 P}I*SV 0  
accounting advisory serve                        会计咨询服务 h `Mf;'P  
accounting firm                                 会计师事务所 @hvq,[  
accounting information                      会计信息，会计资料 zN:752d^+r  
accounting period                             会计期间 Ygl!fC 4b  
accounting policies                                   会计政策 F)IP~BE-k  
accounting professional bodies                 会计职业组织，会计职业团体 9x1Dyz 2?F  
accounting records                                   会计记录 $d=lDN  
accounting responsibility                           会计责任 *k}d@j,*"  
accounting service                             会计服务 DIRCP=5  
accounting standards                                会计准则 pi{ahuI#_o  
Accounting Standards for Business Enterprises       企业会计准则 3IkG*enI  
accounting system                             会计系统 r__M1 !3  
accounting treatment                                会计处理 WDZi @9X_  
accuracy                                    准确性，精确性 neBkwXF!  
additional audit procedures                      追加审计程序 h CiblM  
addressee                                         收件人，收信人 88K*d8m  
Administration of State-owned Assets  (the～)     国有资产管理局 O+N-x8W{  
administrative laws and regulations                 行政法规 MI}D%n*  
adverse impact                                 不利影响，负面影响 7ou^wt+%  
adverse opinion                                反对意见 U&XoT-p$L  
advisory group                                  咨询组，顾问组 ]3C8  
agency fee                                        代理费，代理费用 m+=!Z|K  
aggregate                                          总计，合计为…… -*A'6%`  
alternation of document and record                 变造文件和记录 WToAT;d2h  
alternative audit procedures                      替代审计程序，备选审计程序 [ n2udV  
amend                                              修改，修订 c>SeOnf  
amortisation                                      摊销 Sf8d|R@O  
analytical capacity                             分析能力 O2e"TH3  
analytical procedures                               分析性程序 -{h[W bf  
annual financial statements                        年度会计报表，年度财务报表 TG9)x|!  
appendix                                          附录，附表 ;k8}D *?8  
applicable                                         适用的 'w2;oO  
applicable laws and regulations                 适用的法规 X`b5h}c  
application systems                                  应用系统 ^~Sn{esA  
apply consistently                              一贯地执行，一贯地实施 ?q P}=nJ  
appropriate                                       适当的，合适的；
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征用，挪用 63HkN4D4  
appropriate authorization                          适当的授权 qo;\dp1  
appropriateness of audit evidence                    审计证据的适当性 )R4<* /C:w  
approval                                    批准，核准 1N+#(<x@,
 
assertion                                    (会计报表上的)认定；确认 m C Ge*V}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]YP?bP,:  
asset                                                 资产，财产 |@BN+o;`Om  
asset restructuring                             资产重组 q~n2VU4L*  
assignment of duties                                 职责的划分 d eg>m?Y  
assistant                                     助理，助理人员 bnGA.b  
associated company                                 联属公司，联营公司 qpl5n'qHUc  
association                                        联合，结合；协会，社团 ShpnFuH  
assumption                                       假设，假定 >$DqG$D   
at a given date                                         在某一特定时日 L ~w
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attestation                                         鉴证，公证 R
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attestation service                             鉴证服务 meR2"JN'  
audit adjustment                                审计调整 3p4?-Dd|_$  
audit areas                                        审计领域 ~<aB-.d  
audit conclusion                                审计结论 u$#7W>R  
audit effectiveness                             审计效果 3U)8P6Fz  
audit efficiency                                  审计效率 (Y([^N q  
audit engagement letter                      审计业务约定书 ,X^_w g  
audit evidence                                          审计证据 TpgBS4q  
audit fee                                    审计费 9f,:j  
audit files                                          审计档案 16|S 0 )  
audit findings                                     审计中发现的事项 ~\ f^L?m  
audit implementation stage                        审计实施阶段 UD{/L"GG  
audit mark                                        审计标识 Ao T7s
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audit materiality                                 审计重要性
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audit method                                     审计方法 n^N]iw{G  
audit objective                                         审计目标，审计目的 Br5Io=/wg  
audit of financial statements                      会计报表审计，财务报表审计 h>:RCp C  
audit opinion                                     审计意见 F/sBr7I  
audit period                                      被审计期间，被审计年度 Gq/6{eRo\  
audit plan                                          审计计划 P~e$iBH'  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]'(7T#  
audit planning stage                                  审计计划阶段 $x;h[,y   
audit procedure                                审计程序 AvZ)1(  
audit programme                               审计程序表，具体审计计划 N_D+d4@  
audit report                                       审计报告 p'~5[JR:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C`wI6!  
audit report with a qualified opinion                 有保留意见的审计报告 VU9P\|c@<  
audit report with an adverse opinion                否定意见的审计报告 C4]%p
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audit report with dual dates                      双重日期审计报告 'qAfei']  
audit reporting stage                                 审计报告阶段 P*`xiTA  
audit responsibility                                   审计责任 Cg pT(E\E  
audit results                                      审计结果 9Z'eBp  
audit risk                                          审计风险 CDnz &?  
audit sampling                                          审计抽样 &Fjilx'k  
audit sampling techniques                         审计抽样方法，审计抽样技术 :-La $I>  
audit strategies                                  审计策略 493i*j5r)l  
audit summary                                         审计总结，审计小结 bK\WdG\;  
audit team                                         审计小组 8"mW!M  
audit test                                    审计测试 {yMA7W7]  
audit trail                                          审计轨迹 :)95 b fa.  
audit work                                        审计工作 AijTT%  
audit working paper                                 审计工作底稿 1Uk~m  
audited financial statement                        审计会计报表，已审计财务报表 NxO^VUD  
Auditing Guidelines (the～)                      审计规范指南 ^G
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auditing standards                             审计准则 9ox|.68q  
audit-oriented working paper                          (审计)业务类工作底稿 g ypq`F  
authorisation                                     授权 ?7)(qnbe"  
authorisation of transaction                       交易的授权 ^!o}>ls['  
availability                                         可获得性 AUsQj\Nm%  
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balance                                      余额；差额；平衡 qO{ Z Z*  
balance sheet                                    资产负债表 aG
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bank                                                 银行 ggc?J<Dv  
bank account                                    银行账户，银行户头 lk1Gs{(qhH  
bank statement                                 银行对账单 'h>5&=r  
barter transaction                              易货交易，以物换物交易 ]^jdO##M  
basis of audit                                    审计依据 +'KE T,  
basis of preparation                                (会计报表的)编制基础 L8wcH  
book of account                               账目，账簿 ,G|aLBn  
borrowing                                         借款，贷款，借债 Yc`j  
branch                                              分支，分支机构，分店 r/hyW6e_  
brought forward                                (账户余额等的)承上年，承上期，承上页 RS `9?c:  
budget                                              预算 ]/Yy-T#@  
building                                      建筑物；大楼 ds;cfj[  
business conditions                                  业务情况，经营情况 ^7bf8 ^`  
business licence                               (企业等的)营业执照 $?J+dB  
business relation                                业务关系 7[v@*/W@  
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